Taxation in Canada (3rd edition) / J. Harvey Perry.

Format:

Book

Author/Creator:

Perry, J. Harvey, Author.

Series:

Heritage

Language:

English

Subjects (All):

Taxation--Law and legislation--Canada.

Taxation.

Canada.

Genre:

Electronic books.

Physical Description:

1 online resource (433 pages)

Edition:

[3d ed., rev.].

Place of Publication:

Toronto : University of Toronto Press, [2019]

Language Note:

In English.

Summary:

Taxation in Canada remains the only volume to present under one cover a complete description of the Dominion, provincial, and municipal tax structure in Canada. The principal tax sources at the three levels of government are described briefly and readably, with enough detail to be of value to the student or expert but at the same time enough attention to broader aspects to be of interest to the general reader. In the description of the present Dominion taxes particular attention is devoted to the income tax, but there are also chapters on death duties, the tariff, the sales tax, and on the excise taxes and duties. Provincial taxes discussed in detail include corporation taxes, gasoline, sales and other consumption taxes, liquor and motor vehicle revenues, succession duties, and revenues from the public domain, including forestry and mining. Other chapters deal with municipal property tax and sources of local revenue. In each case the description covers the tax structure in Newfoundland. Of equal interest are also the chapters dealing with the enactment and administration of the tax laws.

Contents:

Frontmatter

FOREWORD

PREFACE

ACKNOWLEDGMENTS

CONTENTS

CHAPTER 1. INFLUENCES IN THE EVOLUTION OF THE CANADIAN TAX STRUCTURE

CHAPTER 2. DOMINION INCOME TAX RESIDENT INDIVIDUALS

CHAPTER 3. DOMINION INCOME TAX RESIDENT CORPORATIONS

CHAPTER 4. DOMINION INCOME TAX NON-RESIDENTS AND FOREIGN INCOME OF RESIDENTS

CHAPTER 5. DOMINION DEA TH DUTIES AND GIFT TAX

CHAPTER 6. DOMINION COMMODITY TAXES THE CUSTOMS TARIFF, THE GENERAL SALES TAX

CHAPTER 7. DOMINION COMMODITY TAXES EXCISE TAXES, EXCISE DUTIES, AND MISCELLANEOUS TAXES

CHAPTER 8. CONSTITUTION AL LIMITATIONS ON PROVINCIAL TAXATION

CHAPTER 9. PROVINCIAL INCOME AND CORPORATION TAXES

CHAPTER 10. PROVINCIAL SUCCESSION DUTIES

CHAPTER 11. PROVINCIAL CONSUMPTION AND EXPENDITURE TAXES

CHAPTER 12. PROVINCIAL LIQUOR AND MOTOR VEHICLE REVENUES AND MISCELLANEOUS TAXES

CHAPTER 13. PROVINCIAL REVENUES FROM THE PUBLIC DOMAIN

CHAPTER 14. MUNICIPAL TAXATION IN CANADA

CHAPTER 15. ENACTMENT OF THE TAX LAWS OF THE DOMINION THE BUDGETARY SYSTEM, THE ESTIMATES

CHAPTER 16. ENACTMENT OF THE TAX LAWS OF THE DOMINION THE BUDGET SPEECH

CHAPTER 17. ENACTMENT OF THE PROVINCIAL AND MUNICIPAL TAX LAWS

CHAPTER 18. DOMINION TAX ADMINISTRATION DIRECT TAXES

CHAPTER 19. DOMINION TAX ADMINISTRATION INDIRECT TAXES

APPENDIX

BIBLIOGRAPHY

INDEX

Notes:

Includes bibliographical references and index.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 26. Nov 2019)

ISBN:

1-4875-8280-3

OCLC:

1129197767